https://www.taxtmi.com/caselaws?id=364999 A charge of clandestine manufacture and removal cannot be sustained on private records and a retracted statement alone unless supported by independent corroborative evidence. Here, the demand was based mainly on the Jabeda Khata and the manager's statement, but the statement was retracted and not effectively tested by cross-examination. There was also no proof of raw material purchase and consumption, excess power use, extra wages, customer-side verification, or other objective circumstances linking the entries to unaccounted production and clearance. On that basis, the duty, interest, and equal penalty were held unsustainable and set aside. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364999 A charge of clandestine manufacture and removal cannot be sustained on private records and a retracted statement alone unless supported by independent corroborative evidence. Here, the demand was based mainly on the Jabeda Khata and the manager's statement, but the statement was retracted and not effectively tested by cross-examination. There was also no proof of raw material purchase and consumption, excess power use, extra wages, customer-side verification, or other objective circumstances linking the entries to unaccounted production and clearance. On that basis, the duty, interest, and equal penalty were held unsustainable and set aside. Case-Laws Central Excise Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364999